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Case Law Details

Case Name : Varsity Education Management Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)
Related Assessment Year : 2011-12
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Varsity Education Management Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

Summary: In the case of Varsity Education Management Pvt Ltd vs. Commissioner of Central Tax, CESTAT Hyderabad held that the extended period of limitation cannot be applied for changes in the revenue’s opinion. Varsity, registered since 2012, provided services like cleaning, cooking, and fleet management, largely to educational institutions. The revenue raised demands for service tax on these services from 2011-13, despite similar services previously being exempt o

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Author Bio

Mr. Kamal Aggarwal, is a distinguished Chartered Accountant, qualified in 1992. This career spanning over 32 years includes a decade with Big 4/ consulting firms i.e. PwC, Deloitte, KPMG & EY, Mr. Aggarwal specializes in various facets of indirect taxation across the entire supply chain. His ex View Full Profile

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